There are no links to the official documents for the years 1989 through 1995.
The information below can only be used as help for further research, as
there is not enough information here to rely on for official guidance.
For that you need to obtain a copy of the complete document.
Rev. Rul. 95-70
Definition of qualified stated interest. For purposes of the
definition of "qualified stated interest" in section 1.1273-1(c), scheduled
interest payments on a debt instrument are not "unconditionally payable" merely
because, under the terms of the debt instrument, the failure to make interest payments
when due requires (1) that the issuer forgo paying dividends, or (2) that interest accrue
on the past-due payments at a rate that is 2 percentage points greater than the stated
Guidelines are set forth for determining for October 1995, the
weighted average interest rate and the resulting permissible range of interest rates used
to calculate current liability for purposes of the full funding limitation of section
412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by
the Uruguay Round Agreements Act (GATT).
A list is given of organizations now classified as private
Final regulations under section 6109 of the Code relating to the
authority of the Secretary of Agriculture to share employer identification numbers
collected from retail food stores and wholesale food concerns with other agencies or
instrumentalities of the U.S.
The 1995 instructions for Form 1099-PATR, Taxable Distributions
Received From Cooperatives, are clarified.
The instructions for Form 4506, Request for Copy or Transcript of
Tax Forms, are clarified. Announcement 95-90, page 9 The Service has revised the
Regulations Projects Status and Disposition Report to eliminate regulations projects that
are not expected to be actively worked on in the near future.
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